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" For purposes of this section, the term "charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States... "
General Revenue Revision: Hearings Before the Committee on Ways and Means ... - 2837. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1958 - 3588 lapas
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United States Code, 6. sējums

United States - 1965 - 1110 lapas
..."charitable contribution" means a contribution or gift to or for the use of — (1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for...
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United States Code, 2. sējums

United States - 1964 - 1098 lapas
...Cultural Exchange Act of 1961, or (iv) the United States, or an instrumentality or agency thereof, or a State, a territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia. • » * • » (As amended Sept. 21, 1961,...
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Reports of the Tax Court of the United States, 47. sējums

United States. Tax Court - 1967 - 786 lapas
...OBLIGATIONS. (a) GENERAL RULE. — Gross Income does not Include Interest on — (1) the obligations of a State, a Territory, or a possession of the United...any of the foregoing, or of the District of Columbia ; (2) the obligations of the United States ; or (8) the obligations of a corporation organized under...
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The Code of Federal Regulations of the United States of America

1979 - 940 lapas
...governmental obligations— (a) General rule. Gross income does not include interest on— (1) The obligations of a State, a Territory, or a possession of the United...of the foregoing, or of the District of Columbia; (2) The obligations of the United States: or (3) The obligations of a corporation organized under act...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1968 - 1618 lapas
...obligations — (a) General rule. Gross Income does not Include interest on — (1) The obligations of a State, a Territory, or a possession of the United...of the foregoing, or of the District of Columbia; (2) The obligations of the United States; or (3) The obligations of a corporation origanized under...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 lapas
...obligations — (a) General rule. Gross income does not Include interest on — (1) The obligations or a State, a Territory, or a possession of the United...of the foregoing, or of the District of Columbia; (2) The obligations of the United States; or (3) The obligations of a corporation organized under act...
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The Code of Federal Regulations of the United States of America

1971 - 744 lapas
...obligations — (a) General rule. Grose income does not Include interest on — (1) The obligations oí a State, a Territory, or a possession of the United...of the foregoing, or of the District of Columbia; (2) The obligations of the United States; or (3) The obligations of a corporation organized under act...
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The Code of Federal Regulations of the United States of America

1967 - 676 lapas
...obligations — (a) General rule. Gross Income does not Include interest on — (1) The obligations oî a State, a Territory, or a possession of the United...of the foregoing, or of the District of Columbia; (2) The obligations of the United States; JOT (3) The obligations of a corporation organized under...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1995 - 986 lapas
...Government obligations — (1) Wholly tea-exempt Interest. Interest upon the obligations of a State, Territory, or a possession of the United States, or...of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain United States obligations Issued before March 1. 1941,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1987 - 1116 lapas
...Government obligations— (I) Wholly tax-exempt interest Interest upon the obligations of a State, Territory, or a possession of the United States, or...of the foregoing, or of the District of Columbia, Is wholly exempt from tax. Interest on certain United States obligations issued before March 1, 1941,...
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